GUARDIAN ASSURANCE LIMITED v Revenue & Customs (Whether the Appellants holding in Canadian life insurance company constituted a "structural asset" for the purposes of section 137) [2022] UKFTT 234 (TC) (27 July 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GUARDIAN ASSURANCE LIMITED v Revenue & Customs (Whether the Appellants holding in Canadian life insurance company constituted a "structural asset" for the purposes of section 137) [2022] UKFTT 234 (TC) (27 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08555.html
Cite as: [2023] SFTD 55, [2022] UKFTT 234 (TC)

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Decision Number:	TC 08555
Appellant:	GUARDIAN ASSURANCE LIMITED
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Asif MALEK
Date Of Decision:	27/07/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Whether the Appellants holding in Canadian life insurance company constituted a "structural asset" for the purposes of section 137 of the Finance Act 2012. No previous judicial treatment. Held: yes.

PDF Copy: [2022] UKFTT 234 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08555.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GUARDIAN ASSURANCE LIMITED v Revenue & Customs (Whether the Appellants holding in Canadian life insurance company constituted a "structural asset" for the purposes of section 137) [2022] UKFTT 234 (TC) (27 July 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08555.html Cite as: [2023] SFTD 55, [2022] UKFTT 234 (TC)